Fiscal policy and informality in Colombia

García Suaza, Andrés Felipe; Gomez Ospina, Monica A.; Jaramillo, Fernando

doi:https://doi.org/10.48713/10336_45581

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Fiscal policy and informality in Colombia

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dc.creator	García Suaza, Andrés Felipe	spa
dc.creator	Gomez Ospina, Monica A.	spa
dc.creator	Jaramillo, Fernando	spa
dc.date.accessioned	2025-06-05T20:21:33Z
dc.date.available	2025-06-05T20:21:33Z
dc.date.created	2021-06-01	spa
dc.date.issued	2021-06-01	spa
dc.description	This paper studies how informality reacts to fiscal policy instruments. We develop an analytical framework with a dual labor market with frictions, where the formal sector, in contrast to the informal sector, produces with technology using capital and pay taxes. We calibrate the model for the Colombian economy and quantify to what extent a decrease in payroll taxes is effective to create formal jobs in a context where government compensates for the reduction in revenues by using other fiscal instruments, such as reducing expenditure or increasing other taxes, e.g., consumption or capital income taxes.	spa
dc.format.extent	31 pp	spa
dc.format.mimetype	application/pdf	spa
dc.identifier.doi	https://doi.org/10.48713/10336_45581
dc.identifier.uri	https://repository.urosario.edu.co/handle/10336/45581
dc.language.iso	eng	spa
dc.publisher	Universidad del Rosario	spa
dc.publisher	Alianza EFI	spa
dc.publisher.department	Facultad de Economía	spa
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International	spa
dc.rights.accesRights	info:eu-repo/semantics/openAccess	spa
dc.rights.acceso	Abierto (Texto Completo)	spa
dc.rights.uri	http://creativecommons.org/licenses/by-nc-sa/4.0/	spa
dc.source.instname	instname:Universidad del Rosario	spa
dc.source.reponame	reponame:Repositorio Institucional EdocUR	spa
dc.subject.keyword	Informality	eng
dc.subject.keyword	Occupational choice	eng
dc.subject.keyword	Payroll taxes	eng
dc.subject.keyword	Fiscal policy	eng
dc.title	Fiscal policy and informality in Colombia	spa
dc.type	workingPaper	spa
dc.type.hasVersion	info:eu-repo/semantics/publishedVersion	spa
dc.type.spa	Documento de trabajo	spa
local.department.report	Facultad de Economía